香港打工皇帝年纳税7900万 疑似腾讯总裁刘炽平(图)

fFURainbow Mandarin 彩虹汉语

腾讯控股执行董事刘炽平fFURainbow Mandarin 彩虹汉语

香港税务局近日公布了缴税最多的十个人的纳税金额，其中冠军2011-2012年缴交最高薪俸税款为7900万元。这个人到底是谁？港媒最初普遍推测是李嘉诚旗下和记黄埔董事总经理霍建宁。而来自深圳的腾讯总裁、腾讯控股执行董事刘炽平目前被港媒纳入视线，南都记者核查香港交易所记录发现，在2010年4月7日，刘炽平行使了440.36万股腾讯控股认股权，平均每股行权价仅10.15元，让刘炽平账面获利逾6亿，确有可能问鼎香港“打工皇帝”宝座。fFURainbow Mandarin 彩虹汉语

据香港税务局公布的消息，2011/2012年度香港前十大纳税人共缴纳了4.98亿元薪俸税，排名首位的“打工皇帝”冠军纳税高达7900万元。按照香港税制，每年的评税年度为上一年的4月1日至下一年的3月31日，而税务局公布的数据实际上是暂缴薪俸税，即根据上年度的收入减去扣减项目(和免税额)来评定。因此香港“打工皇帝”缴交的7900万元税款，反映的应该是2010-2011课税年度的收入。fFURainbow Mandarin 彩虹汉语

纳税冠军到底是谁？税务局称涉及隐私问题不便透露，香港舆论普遍怀疑是和记黄埔董事总经理霍建宁。去年霍建宁酬金高达1 .7亿元，是自1999年以来的新高。fFURainbow Mandarin 彩虹汉语

和黄副主席李泽鉅、和黄副董事总经理周胡慕芳及和黄财务董事陆法兰、恒隆地产董事总经理陈南禄、东亚银行主席李国宝、新世界董事总经理郑家纯和九仓集团主席吴光正的年薪都是数千万级别，也被认为是冠军纳税人的疑似人选。fFURainbow Mandarin 彩虹汉语

缴税7900万收入可达5.3亿fFURainbow Mandarin 彩虹汉语

fFURainbow Mandarin 彩虹汉语
毕马威会计师事务所合伙人王尹巧仪推算，“打工皇帝”暂缴薪俸税高达7900万元，因此推算年收入达5.3亿元，即每月收入达4400万元。她估计，无公司会以如此高薪聘用员工，因此“打工皇帝”的年收入应包括特别花红及行使公司认股权。fFURainbow Mandarin 彩虹汉语

目前，在香港上市的腾讯控股执行董事刘炽平被纳入冠军纳税人的视线，其年薪虽然只有2858万元人民币，但他行使了440.36万股腾讯控股认股权。fFURainbow Mandarin 彩虹汉语

昨天，南都记者翻查港交所权益披露记录发现，刘炽平在2010年4月7日曾经行使了440 .36万股腾讯控股的认股权。港交所记录显示，当日刘炽平分4次行使认股权，行权价分别为8 .35元(200万股)、4.8元(50.36万股)、25.26元(40万股)以及11 .55元(150万股)，合共440 .36万股，平均每股行权价10 .15元。按照2010年4月7日腾讯控股收市价156元计算，一日内刘炽平即可账面获利逾6亿元。fFURainbow Mandarin 彩虹汉语

香港税务局也表示，个别薪俸税纳税人的税款特别高，可能与他们收到基本薪金以外的其他收入有关。薪俸税的应评税收入，除薪金外，还包括花红、佣金、津贴和认购股权等收入。fFURainbow Mandarin 彩虹汉语

由此推算，刘炽平行使的440万股腾讯认股权账面获利逾6亿元，加上薪金等收入，基本符合年收入5 .3亿元的标准，也最有可能成为年缴薪俸税7900万元的香港新晋“打工皇帝”。fFURainbow Mandarin 彩虹汉语

刘炽平fFURainbow Mandarin 彩虹汉语

现年38岁，2005年加盟腾讯公司，出任公司首席战略投资官，负责公司战略、投资、并购和投资者关系。2006年2月任腾讯公司总裁，帮助董事会主席兼首席执行官马化腾负责公司的日常管理和运营。2007年3月，被任命为执行董事。fFURainbow Mandarin 彩虹汉语

Hong Kong Inland Revenue Department recently announced a tax up to 10 personal tax rates, of which champion 2011-2012 to pay the highest salaries tax to 79 million yuan. Who is this person? Hong Kong media was initially widely speculated that shing and Hutchison Whampoa managing director Canning Fok. Shenzhen Tencent CEO, executive director of Tencent Holdings Liu Zhi Ping is currently Hong Kong media into the line of sight, the South are reporters verification the HKEx records found in the April 7, 2010, Liu Zhi Ping exercised 440.36 million shares of Tencent Holdings stock options, the average share exercise price of only 10.15 yuan, Liu Zhi Ping carrying a profit of more than 600 million, there may be aspirations to "workers" throne.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
According to information released by the Hong Kong Inland Revenue Department, 2011/2012 Hong Kong's top ten taxpayers paid a total of 498 million yuan of salaries tax, the champion of the "workers" ranked first tax up to 79 million yuan. In accordance with the Hong Kong tax system, the annual tax year for the previous year from April 1 to next year's March 31, the data released by the Inland Revenue Department is actually provisional salaries tax, according to the previous year's income minus deductions (allowances) to be judged. "Workers" to pay 79 million yuan of tax, reflected in the 2010-2011 year of assessment income.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Tax champion in the end? The Inland Revenue Department, said to involve privacy issues can not be disclosed, the Hong Kong public opinion widely suspected and Hutchison Whampoa Managing Director Canning Fok. Canning Fok remuneration of up to 170 million yuan last year, a new high since 1999.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
And Huang Victor Li, Deputy Chairman and the yellow Deputy Managing Director Susan Chow and yellow Finance Director Frank John SIXT, Managing Director of Hang Lung Properties Philip Chen, Bank of East Asia Chairman David Li, Cheng Kar-shun, New World, Managing Director and Chairman of the Wharf Group, Peter Woo is the annual salary tens of millions of levels, is also considered to be the champion of taxpayers' suspected candidates.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Tax 79 million income of up to 530 millionfFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
KPMG partner Wang Yin Hau Yee projections, "workers" provisional salaries tax up to 79 million yuan, so the projected annual income of 530 million yuan, or a monthly income of 44 million yuan. She estimates the company will employ staff with such a high salary, the annual income of "workers" should include special bonuses and exercised stock options.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
At present, the Hong Kong-listed Tencent Holdings executive director of Liu Zhi Ping, be incorporated into champion taxpayers sight, although the annual salary of only 28.58 million yuan, but he exercised the 440.36 million shares of Tencent Holdings stock options.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Yesterday, the South is a reporter checked the HKEx interests in disclosure of records found, Liu Zhi Ping on April 7, 2010 have exercised share options of the 440.36 million shares of Tencent Holdings. The HKEx records show the date of Liu Zhi four equal exercise of stock options, exercise price of 8.35 yuan (200 million), 4.8 yuan (50.36 million), 25.26 yuan (40 million), and 11.55 (150 million), a total of 440.36 million shares, the average per share exercise price of 10.15 yuan. Tencent Holdings accordance with the April 7, 2010 closing price of 156 yuan calculations, Liu Zhi-ping, one day you can book profit of more than 600 million yuan.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Hong Kong Inland Revenue Department also said that the taxpayers of individual salaries tax is particularly high, and may receive other income related to other than the basic salary. Salaries tax assessable income, in addition to salary, including bonuses, commissions, allowances and share option income.fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Infer from profit of 440 million shares of Tencent, Liu Zhi-ping exercise, the carrying amount of options over 600 million yuan, plus salaries and other income, in line with the standards of the annual income of 530 million yuan, were also most likely to become the salaries tax 79 million Hong Kong coming "well-paid employees."fFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Liu Zhi-pingfFURainbow Mandarin 彩虹汉语
fFURainbow Mandarin 彩虹汉语
Aged 38, joined Tencent in 2005 as Chief Strategic Investment Officer, responsible for corporate strategy, investment, mergers and acquisitions and investor relations. In February 2006, he was appointed CEO of Tencent, to help the Chairman of the Board and Chief Executive Officer Mr. Ma is responsible for the daily management and operations of the company. March 2007, was appointed as Executive DirectorfFURainbow Mandarin 彩虹汉语